调整分录的编制非常具有挑战性，所以通常由主计长或优秀的会计师承担。
Making adjusting entries is very challenging, so it is usually done by the controller or an excellent accountant.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
对于银行对账单上有的而存户未入账的项目应编制会计分录。
Prepare journal entries to record any items in the bank reconciliation listed as adjustment to the balance per depositor's records.
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